John 20:23

23. Sins ye remit The medium by which they would remit sins is the Gospel committed unto them, for the efficient ministration of which they are now empowered by the Holy Ghost breathed upon them by their Divine Master. Through that Gospel they would remit the sins of all who accept it by faith. Our Lord in these words declares the efficacy of the Gospel for this purpose.

Ye retain By the same Gospel the true minister condemns the rejecting sinner. The apostolic hand holds the instrument by which it is enabled to dispense release from the power and guilt of sin to all those who are penitent, and to retain under its condemnation those who are incorrigible. Thus with it in their hands apostles would go forth discharging the souls of men from sin, or confirming them under its condemnation.